Бухгалтерський облік та внутрішній аудит витрат на ремонт основних засобів підприємств.

Самчик, Максим Юрійович; Samchyk, M.Y.

Бухгалтерський облік та внутрішній аудит витрат на ремонт основних засобів підприємств.

Самчик, Максим Юрійович; Samchyk, M.Y.

URI: http://eztuir.ztu.edu.ua/123456789/6203

Date: 2017

Abstract (ukr):

Дисертація на здобуття наукового ступеня кандидата економічних наук за спеціальністю 08.00.09 – бухгалтерський облік, аналіз та аудит (за видами економічної діяльності). – Житомирський державний технологічний університет Міністерства освіти і науки України, Житомир, 2017. Робота присвячена досліджень теоретичних основ та розробці організаційно- методичних положень бухгалтерського обліку та внутрішнього аудиту витрат на ремонт основних засобів. В частинні теоретичних аспектів дослідження автором удосконалено понятійно-категоріальний апарат за об’єктом дослідження, здійснено оцінку сучасного стану нормативно-правового регулювання та проведено аналіз зношеності та придатності основних засобів виробничих підприємств. Розроблено організаційно- методичні положення бухгалтерського обліку витрат на ремонт за умови, що об’єкти основних засобів належать підприємству, є орендованими, або використовуються в спільній діяльності. За кожним напрямом обґрунтовано порядок ідентифікації витрат, розроблено організаційні положення аналітичного обліку, порядок відображення на рахунках та механізм розподілу. Запропоновано організаційно-методичні положення внутрішнього аудиту витрат на ремонт, які враховують різні режими права власності.

Abstract (eng):

Thesis for obtaining the scientific degree of Candidate of Economic Sciences on specialty 08.00.09 – Accounting, Analysis and Auditing (by the types of economic activity). – Zhytomyr State Technological University of Ministry of Education and Science of Ukraine, Zhytomyr, 2017. The purpose of thesis is the theoretical substantiation and development of practical provisions to improve the accounting and internal auditing of the expenses for repairing of fixed assets. The object of research is the expenses for repairing of fixed assets of enterprise regarding the different regimes of ownership (own, rented, transferred to the joint venture). The subject of research is the theoretical and methodological provision of accounting for the expenses for repairing of fixed assets regarding the different regimes of ownership (own, rented, transferred to the joint venture). Scientific novelty of results is to improve the theoretical, organizational and methodological provisions of the accounting and internal auditing of the expenses for repairing of fixed assets at different regimes of ownership. The theoretical provisions of accounting and internal auditing of the expenses for repairing of fixed assets have been worked out via: clarification of the essence of terms related to this subject (repairing, reconstruction, modernization, expenses for repairing); working out the classification of repair works and expenses associated with them; clarification of the criteria of making repair works to accounting reflection of expenses. Under conditions of limited financial resources to invest in the acquisition, reconstruction and modernization of fixed assets the issue of optimal combination of expenses on current and capital repairs gets actuality, and therefore the accounting mechanism of identification of the expenses for repairing of fixed assets at different regimes of ownership has been grounded. In particular, for own fixed assets the procedure of including of expenses for repairing of fixed assets to the financial results before taxes has been worked out using the materiality analysis of expenses incurred; for rented fixed assets – accounting algorithms to reflect the expenses of repairs under operating and finance leases of fixed assets based on a contract between lessee and lessor in respect of compensation for such expenses; for fixed assets used in joint venture – procedure for recognition of expenses in each of the participants of joint activity, depending on way of receiving of fixed assets (purchase for use only in joint venture, contribution of participant (operator) in form of fixed assets, contributions in form of right for use of property). The proposed mechanism for identification of expenses for repairing of fixed assets contributed to the improvement of methodological support of accounting for these expenses in order to form the information base for management of business entity. To improve accounting for expenses for repairing of fixed assets the approach to organization of analytical accounting of capital and current repair expenses of fixed assets regarding the different regimes of ownership has been proposed, taking into account: 1) for own fixed assets (sources of formation of fixed assets; groups of fixed assets that correspond to groups defined by current laws; types of objects; types of repairing; types of transactions: repair (installation) of fixed assets during acquisition; modernization, reconstruction, conservation; ways of repairing; elements of expenses; 2) for rented fixed assets; 3) for fixed assets used in joint venture, that allows to create diverse information to make management decisions about the 20 nature and characteristics of the repair works, as well as to consider the terms of contractual relations in the case of rent or implementation of joint venture. To ensure the information requests of users of accounting information, assessment and analysis of the effectiveness of repairing of fixed assets the improvements of documentation as part of the method of accounting have been worked out via the development of standard forms: 1) source documents ("Act on repairs of rented fixed assets" which is a confirmation of performed repairs by lessee and the basis for increasing an original value of rented fixed assets by lessor; "Calculation of the residual value of fixed assets transferred to lessee" under which the amortized value and depreciated value of returned from the operating rent fixed assets are adjusted; "Calculation of expenses for repairing of fixed assets used in joint venture" under which the allocation of common expenses incurred to repairing of fixed assets is performed and the revenues of future periods are written off by each participant to own share in the expenses for repairs; 2) reporting documentation. Taking into account the peculiarities of joint venture, the ways of inflow of fixed assets to joint venture and the legal requirements on necessity for distribution of expenses resulting from such activity, the mechanism of distribution of expenses for the repairing of fixed assets used in joint venture by developing a procedure for their distribution in different ways of repair works (by contract or by business entity) and the distribution base for repair expenses of fixed assets according to the terms of the agreement have been proposed: 1) if the distribution mechanism is not defined by terms of the joint venture agreement (the distribution in equal parts between all participants of joint activity); 2) if the distribution mechanism is defined by terms of the joint venture agreement (providing the mechanism of simple and complex distribution using such bases as a share of the contribution of each participant; the value of contributed fixed assets; the labor participation of each participant of joint venture; the value of wasted materials, etc.), that will provide consideration of the interests of each participant of joint venture during the distribution of revenues and expenses arising as a result of this type of economic relations. Insufficient methodological support of accounting of expenses for repairing of fixed assets doesn’t provide the satisfaction for information needs of users, it stipulates the need to improve comprehensive methodological approach to reflection of the expenses for repairing of fixed assets, which takes into account the types of repairs; ways of their implementation; regimes of ownership for fixed assets, which are repaired; features of reflection for various subjects; objects associated with the repairing of fixed assets arising from the different regimes of ownership and ways of repairing, as well as the procedure of distribution of revenues and expenses as a result of joint venture that allow taking to account the specific information requests of users, as well as the creation of informational base for needs of control and use of resources of the business entity. The organizational principles of internal auditing of repairing and modernization of fixed assets by identifying areas of risk for components of internal control and internal auditing stages for expenses of repairing and modernization of fixed assets have been improved, that enhanced the effectiveness of auditing procedures. The methodical provisions of internal auditing of expenses for repairing and modernization of fixed assets have been worked out by developing the plan of auditing, the program of auditing of expenses for repairing and modernization of fixed assets and the forms of working papers of auditor, which provides documenting of the auditing.

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